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ACCOUNTS RECEIVABLE
 3 Months Ended
Mar. 31, 2026
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
Accounts receivable are measured at amortized cost. The following table represents our accounts receivable, net of allowance for credit losses:
($ in millions)March 31, 2026December 31, 2025
Fee-for-service commissions$7 $18 
Real estate and financing37 40 
Resort and club operations161 142 
Tax receivables
69 66 
Other receivables— 4 
Total$274 $270 
Our accounts receivable are generally due within one year of origination. We use delinquency status and economic factors such as credit quality indicators to monitor our receivables and use these as a basis for how we develop our expected loss estimates.
The changes in our allowance were as follows during the three months ended March 31, 2026:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2025
$30 $62 $1 $93 
Current period provision for expected credit losses2 5 13 20 
Write-offs charged against the allowance(8)(11)— (19)
Balance as of March 31, 2026
$24 $56 $14 $94